2016 (12) TMI 1639

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....nt (s) ORDER Per: Shri P. K. Choudhary When the matter was called for hearing, none appeared on behalf of the appellant despite notice. 2. On perusal of the record, I find that the issue lies in a narrow compass, hence the appeal is taken up for disposal in the absence of the appellants. 3. M/s.Gena Pharmaceuticals Ltd., the appellants herein, are engaged in the manufacture of P & P....

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.... and perused the appeal records. 5. On careful perusal of the record, I do not find any material facts that the appellants deliberately or knowingly failed to discharge the duty liability. The Hon'ble Supreme Court in the case of Union of India Vs. Rajasthan Spinning & Weaving Mills reported at 2009 (238) ELT 3 (S.C.) has observed that the penalty under Section 11AC can be imposed for assessee'....